Witness Fees

Statutory witness fees, including attendance, mileage or other travel expenses, a per diem subsistence allowance, and any other fees or expenses provided in 28 U.S.C. § 1821, are taxable when paid to a witness (including an officer or employee of a corporation or other entity if not a party in his or her own capacity and a party if subpoenaed by an opposing party): (a) Who actually attends any court proceeding scheduled in connection with the case or before any person authorized to take the witness’s deposition, or (b) With a subpoena directing the witness’s appearance. Taxable attendance and subsistence fees include fees paid for time reasonably spent in travel. No other witness expenses, including fees for expert witnesses, are allowable.